一、西方会计信息失真的法律责任西方会计信息失真的法律责任包括民事责任和刑事责任两种,民事责任是注册会计师承担责任最常见的形式,刑事责任是最严厉的形式,但较少见。一件成立的刑事诉讼案件,对注册会计师来说,不仅要承担辩护费、罚金和服刑,由此引起的民事责任,常常也会导致会计师事务所破产,后果相当严重。 First, the legal responsibility of accounting information distortion in the West The legal responsibility for the distortion of accounting information in the West include two kinds of civil liability and criminal responsibility. Civil liability is the most common form of accountability of certified public accountants. Criminal liability is the most severe form, but rare. A set of criminal litigation cases, CPAs, not only to bear the defense fees, fines and sentences, the resulting civil liability, often leads to accounting firms bankruptcy, the consequences are quite serious.